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Part 38. Chief Counsel Directives Manual ¨C Criminal Tax

Table of Contents

38.1 Assistance to Criminal Investigation During Investigatory Stage

• 38.1.1 Prereferral Assistance, Visitations and Investigative Tools
• 38.1.2 Administrative Requests for Grants of Statutory Use Immunity
• 38.1.3 Forfeitures

38.2 Review of Criminal Tax Cases

• 38.2.1 Administrative Cases
• 38.2.2 Grand Jury Procedures

38.3 Criminal Tax Policy and Exhibits

• 38.3.1 Miscellaneous Matters